Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Restoration of registration certificate of Respondent - original RC was with the department as Respondent was not to be benefitted in any way by withholding the original RC and benefit of doubt is given to the Respondent. - AT
Restoration of registration certificate of Respondent - original RC was with the department as Respondent was not to be benefitted in any way by withholding the original RC and benefit of doubt is given to the Respondent. - AT
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